传统的分配间接费用或负担成本的方法通常基于直接人工。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
支出差异指的是实际发生的固定间接费用与预算的固定间接费用之间的差额。
Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.
直接和间接费用都必须考虑到菜单设计中。
Direct and indirect costs must be considered in menu planning.
与增加营业额相比,应优先考虑降低间接费用。
因而大多数患者寻求治疗太晚,并且直接和间接费用相当高。
As a consequence, most patients seek treatment too late, and both the direct and indirect costs are considerable.
销售单位产品或服务所需的营业间接费用不能超过这个数额。
This is the amount you can contribute towards your overhead costs from each sale of your product or service.
该工程与传统方法相比节约直接、间接费用40余万元。
Compared with the traditional method, this engineering saves on direct and indirect costs of more than 400 thousand yuan.
“一般费用”包括有关货物的生产和销售的直接和间接费用。
The "general expenses" shall include the direct and indirect expenses related to the manufacturing and sales of the goods.
失败的原因是,没有人知道间接费用,开始对专属自保中心。
The reason for the failure is that no one knows the overhead cost to start a Captive Center.
它提供了非常自然的切入点,以利用云平台的价值,不需要任何大的间接费用。
It offers a natural entry point to exploit the value of the cloud platform without any significant overhead costs.
在产品成本中不仅仅包括直接费用,而且还包括固定和变动间接费用。
There are not only direct costs but also fixed and variable cost when calculating cost of production.
结果:医院在实行全成本核算时,对间接费用的分摊方法加以选择和有效运用;
Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting.
探讨了生产费用中的间接费用使用作业成本原理进行深入的责任核算的具体做法。
Discussed in the production cost overheads cost use cost of operation principle to carry on the thorough responsibility calculation the concrete procedure.
此外,采用公私混合方法,在患者住家或工作场所附近提供医疗服务可以减少患者的间接费用。
PPM can also reduce indirect costs for patients by providing services closer to their homes or workplace.
固定间接费用耗费差异实际发生的固定间接费用与预算的固定间接费用之间的差额。
Spending Variance The difference between the fixed overhead incurred and the fixed overhead budgeted.
企业为生产商品和提供劳务而发生的各项间接费用,应当按一定标准分配计入生产经营成本。
Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
这将使用一个影响测量直接费用,间接费用和诱发估计短期萨拉曼卡2002年的经济影响。
This USES a measurement of direct expenses, indirect expenses and induced effects to estimate the short-term economic impact of Salamanca 2002.
一个具有通风和扩展高频响应的知识- 3是间接费用或声乐器详细繁殖的理想灵活的设备。
A flexible workhorse with an airy and extended high frequency response the KM-3 is ideal for overheads or detailed reproduction of acoustic instruments.
自行繁殖的育肥畜的成本,包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。
The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed, labor, indirect apportionment, etc. prior to the sale; and.
第十四条间接费用是企业下属的施工单位或生产单位为组织和管理施工生产活动所发生的费用。
Article 14 the indirect costs refer to the costs incurred by organizing and managing operating activities for construction entity or production entity subordinate to an enterprise.
追踪观察两组患儿的住院天数、医院感染次数及部位、住院医疗费用、直接非医疗费用和间接费用等。
The number of hospitalization days, nosocomial infection frequences and areas, hospital medical costs, direct non-medical costs and indirect costs were observed.
医院科室核算不全面、不成熟的特点,决定了医疗成本难以得到合理补偿,科室的间接费用难以划清。
This leads to the medical cost being difficult to make up and the indirect fees of administrative being difficult to make a clear distinction.
一旦作业和成本库被确定了,我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
作业成本法以作业为基础,采用多种动因对间接费用进行分配,为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
公司营业额(亦称营业外收入、销售额)减去销货成本后的利润,未扣除间接费用,管理费用,财务费用等。
The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.
标准成本法在我国了较好的推广,但在现时阶段,企业间接费用所占的成本比重不断增大,它的弊端不断显现。
Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.
标准成本法在我国了较好的推广,但在现时阶段,企业间接费用所占的成本比重不断增大,它的弊端不断显现。
Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.
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